FA18. Clumsy Company produces plastic cups in a one-department process. The following information is available: Work-in- process inventory, beginning 5,000; Units started 80,000; Units completed and transferred out 52,000; Work-in-process inventory, ending 17,000; The units still in process are 100% complete with respect to direct materials and 45% complete with respect to conversion costs. The equivalent units for materials are, Select one: a. 70,000 b. 38,400 O c. 67,500 d. 12,000